11.   Buying stocks from companies you know well, talking to investor relations departments and reading income statements are some of the actions Siris recommends when picking individual stocks.

12.   Carl Levin, D-Mich., who has sponsored legislation that would require companies to count options as an expense on their income statements.

13.   Corporations do not have to record stock options as a compensation expense on their income statements, and therefore they are not charged against earnings.

14.   Doing this whisks those expenses out of the income statement, giving earnings a lift.

15.   Frankly, the footnotes now provide the same information that would have been in the income statement.

16.   In fundamental analysis, balance sheets and income statements are used to forecast future stock price movements and to determine whether a stock is undervalued or overvalued.

17.   It could include the loss on its income statement, set aside a special reserve or take a charge against capital, analysts said.

18.   It did an informal survey and found that most funds will be providing income statements in line with the new tax law.

19.   It is simply creating a company with two income statements and one balance sheet.

20.   Judgment calls are required on which gains and losses should be reflected on the income statement and which should be captured in comprehensive income.